Haryana VAT is regulated by the Haryana VAT Act, 2003. A trader can take registration under Haryana Value Added Tax Act and Central Sales Tax Act, 1956 simultaneously or separately. The Casual Dealer can make registration if they import into or sell goods in the state for a period not exceeding thirty days at a time.

Haryana VAT Registration

“VAT dealer” is a registered dealer who is not a casual trader and in whose case composition of tax under section 9 of the Haryana Value Added Tax Act is not in force, whether by choice or exclusion by law.

Who is liable to pay tax under the Haryana VAT Act?

Every trader liable to pay tax under the Haryana VAT Act is liable for registration under the Act. Let us check the details of the dealers liable to pay tax on the following table.

S.no

Description of classes of Dealer

Taxable Quantum

Day on or from liable to pay taxes

1.

Who purchases or sells any goods in the course of inter-State trade or export of the goods out of or the import of the goods into the territory of India.

NIL

On and from the day of the first sale / purchase.

2.

Who imports any goods from State to other States.

NIL

On and from the day of import of goods into State for the first time.

3.

Who purchases any goods in the State and exports out of State such goods or the goods manufactured within the state.

NIL

On and from the day of purchase of such goods by him in the State for the first time.

4.

Who resides outside the State but delivers for sale in the State, supplies or distributes in the State, any goods other than those specified in Schedule B.

NIL

On and from the day of first supply or
distribution in the State.

5.

Brick-Kiln Owner.

NIL

On and from the day
his gross turnover in
any year first
exceeds the taxable
quantum.

6.

Liquor license under the Punjab Excise Act, 1914 ( 1 of 1914)

NIL

7.

Who deals in minerals, lottery tickets.

NIL

8.

Any other class or classes of
dealers.

Rs. 5,00,000/ (5 lakh Rupees)

On and from the day
following the day his
gross turnover in
any year first
exceeds the taxable
quantum.

Where the dealer is covered under more than one of the classes mentioned in the following table above, the liability to pay tax shall trade from the earliest day he becomes liable to tax. A dealer who deals exclusively in exempted goods is not liable to pay tax under the Haryana Value Added Tax Act, 2003.

Haryana VAT Registration Fee and Time Limit

A dealer other than a casual trader liable to pay tax under the HVAT Act is required to apply for registration to the appropriate Assessing Authority(A.A) within 15 days from his becoming liable to pay tax under the Act. The Prescribed registration fee is Rs. 100/- which is to be paid in the form of Court fee stamps or appropriate Government treasury or the form of Court fee stamps.

Steps for Haryana VAT Registration Procedure

Login to Haryana Excise and Taxation Department official site: www.haryanatax.gov.in.

Select on New User Registration.

Here assessee can create his user account.

After successful completion of new user creation, the assessee can download the utility from the same page.

Fill the necessary information in the respective utility and generate the XML file.

Now assessee can log in with his User ID and upload the XML.

Make a fee payment either e-GRAS challan or Court Fees) and upload the documents.

The Taxpayer will get VAT A1 Form and CST Form.

Make a signature in the VAT A1 Form and CST Form A, wherever it is required.

Annex documents in the physical file and submit it to Haryana Tax Department.

After successful submission of the physical file, the Haryana Tax Department will allow Acknowledgement Number.

Inspector from the tax department will take a visit to business premises and submit its report to Excise and Taxation Officer.

Excise and Taxation Officer from Haryana will allow a unique identification number of 11 digits called Tax Identification Number -TIN along with the date of validity and date of liability.

Amendment Registration Certificate

The amendment in HVAT registration certificate is required if any of the incidents arises.

In case the dealer makes the following activities mentioned below.

Sells or disposes of or discontinues his place of transfers/business.

Sells, transfer business or opens new places of business.

Changes the name, constitution or nature of his business including the modification of the manufactured or goods traded or used in manufacture or business.

Appoints an authorized agent.

The death of the dealer.

Procedure for obtaining Declaration Form from the VAT Department

For obtaining declarations forms from the Haryana Taxation department a dealer registered under the HVAT Act and the CST Act shall make application to the appropriate (AA) Assessing Authority. In the declaration application, the dealer is required to mention the following details.

Clearly state his reasonable demand for not more than one year.

To disclose the stock and detail of declaration from already used and in hand.

Mention the date on which and the number if declaration forms last issued to him.

Documents required for Haryana VAT Registration

The documents are required to furnished for Haryana VAT Registration are listed below. Let’s have a look at required documents for Haryana Value Added Tax Registration.

Following are the requisites documents for the purpose of registration under Haryana Value Added Tax Act, 2003:

Pan Card of the dealer/ Company.

Site Map of Business Premises.

A copy of Rent Deed/Rents Receipt/Letter of Possession.

A copy of Utility Bill (Electricity and Telephone Bill).

A copy of Bill of Import/GR/Octroi Receipt.

Two Surety Bonds in prescribed form or Bank Guarantee ( Rs 2 Lakhs).

Photograph of Sureties (if no BG).

Details of Security furnished.

Name and Account Number of Bank (along with 2 canceled cheques).

A copy of Partnership Deed (In a case of Partnership Firm).

Memorandum and Article of Association of Company.

Resolution by Board of Director for applying HVAT registration, signed by all the directors (In a case of Company).

List of Directors with Address proofs at present.

Identity and Address Proof of Proprietor/Partner/Director (PAN and other id proof such as voter id card, passport).

Photographs of Proprietor/Partner/Directors.

List of other business in which Proprietor/Partner/Director has interest.

Photograph of premises from both inside and outside.

Details of Immovable Property held by the owner.

List of items to be purchased on Registration Certificate.

List of Commodities in which the business deals.

Details of goods required to be purchased at the concessional rate of tax (Including purpose for which goods are required).

List of Raw Materials and Packing Materials.

It is noted that all the copies of documents shall be SELF ATTESTED. List and details required shall be on the LETTERHEAD of the company/firm.

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